TMI Blog2010 (1) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings on the basis of audit observations that appellant had taken credit but there was no declaration on the body of consignment – Held that: - appeals filed by the revenue have no merits and accordingly rejected. - ST/407 AND 408 OF 2009 - A/110-111/WZB (AHD.) OF 2010 - Dated:- 29-1-2010 - B.S.V. MURTHY, TECHNICAL MEMBER 1. In both these appeals revenue is challenging the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he body of consignment notes issued by the service provider did not have the declaration on the body of the consignment note about non-availment of benefit of these two notifications. The Commissioner (Appeals) in the impugned order relied upon the decision of this Tribunal in the case of CCE v. Sunhill Ceramics (P.) Ltd. [2008] 15 STT 427 (Ahd. - CESTAT) held that even if the declarations are obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondents submitted three more decisions which have taken the same view which are listed as under : 1. Sunhill Ceramics (P.) Ltd.'s case (supra). 2. CCE v. Neral Paper Mills (P.) Ltd. [2009] 22 STT 330 (Ahd. - CESTAT). 3. CCE v. Advance Diesel Engg. (P.) Ltd. [2008] 16 STT 156 (Ahd. - CESTAT). 4. In view of the precedent Tribunal decisions cited by the advocate for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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